A 2010 study of mitochondrial DNA of the spoonbills by Chesser and colleagues found that the roseate and yellow-billed spoonbills were each other's closest relatives, and the two were descended from an early offshoot from the ancestors of the other four spoonbill species.
The Yellow Book standards help auditors hold the organizations they audit accountable. GAGAS contains requirements relating to ethics, independence, auditorsâ professional judgment and competence, quality control, performance of the audit, and reporting.
Closing of books simply implies that the Accounts book is closed, Trail balance is prepared, Statement of Income & expenses and Balance sheet is prepared to ascertain the Financial position and performance. Once the books are closed, One is not permitted to pass entries further.